## Partridge Green Preschool Treasurers Report 2020 2021
**----- Start of picture text -----**
2020/2021 2019/2020
Income
Fees £14267.75 £ 10552.90
WSCC Funding £65837.32 £ 77192.41
Registration Fees/starter packs £120 £ 210.70
Milk Refund £72.65 £ 160.42
Fund raising £2399.99 £ 4241.07
T-shirts £47.50 £ 151.10
Bank interest & other income inc £498 £301.08
donations & sponsorship
Easyfundraising £37.43 £102.35
Stay & Play /PG Munchkins ?? £ 489.46
Total £83,488.13 £ 93,402.12
Expenses
Employee costs £57910.70 £ 61,372.02
Rent 4544.25 £ 5154.5
General Administration
Expenses
Repairs & Maintenance
Telephone £159.43 £ 147.46
Internet £395.89 £399.36
Printing costs Stationary & Post £169.44 £ 490.95 (new office
package)
Petty Cash £623.18 £ 420
Staff Uniform & Book Bags & £765.11 £ 402.40
T.shirts
Fund raising Expenditure £195.97 £ 1168.77
Helpers gratuities
Subscriptions & Memberships Fees £215 £ 112
Insurance £798.52 £699.80
Equipment £683.90 £3319.05
Materials & Consumables £177.30 £1480.57
Training £75 £254.40
Advertising Promotion & £117.86 £353.25
Entertainment
Floats £120 £120
Legal & Professional cost £2034 £1446
Bank Charges
Other Expenses 287.80 906.71
AGM Hall Hire & refreshments £5.50
Fee Reimbursements £652.68 £265.20
**----- End of picture text -----**
**----- Start of picture text -----**
Total £70,255.97 £ 78,398.57
Surplus £ 13,232.16 £15,003.55
**----- End of picture text -----**
(+£20,000 moved into the reserve account)
Partridge Green Pre-School Playgroup
## Accounts
31 May 2021
## **Partridge Green Pre-School Playgroup**
## **Approval statement**
I approve the accounts which comprise of the Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing DCT Accounting Ltd with all information and explanations necessary for their compilation.
Signature: …..................................... Date: …........................................
1
## **Partridge Green Pre-School Playgroup Profit and Loss Account for the year ended 31 May 2021**
|**Sales**
Cost of sales
**Gross profit**
**Expenses**
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Telephone, fax, stationery and other office costs
Advertising and business entertainment costs
Accountancy, legal and other professional fees
Depreciation and loss/(profit) on sale
**Profit**|**2021**
**£**
80,328
314
80,014
67,742
4,126
-
4,516
118
2,034
61
78,597
1,417|**2020**
**£**
85,892
1,177|
|---|---|---|
|||84,715|
|||63,174
5,155
130
7,000
440
1,446
76|
|||77,421|
||||
|||7,294|
2
## **Partridge Green Pre-School Playgroup Balance Sheet as at 31 May 2021**
|**Notes**
**Fixed assets**
Equipment, machinery and motor vehicles
3
**Current assets**
Trade debtors
Bank/building society balances
Cash in hand
Other current assets and prepayments
**Current liabilities**
Other liabilities and accruals
**Net current assets**
**Net assets**
**Capital account**
Balance at start of period
Net profit|-
32,626
15
18,408|**2021**
**£**
242
50,301
50,543
49,126
1,417
50,543|472
12,624
22
35,705|**2020**
**£**
303
48,823|
|---|---|---|---|---|
||51,049||48,823||
||748||-||
||||||
|||||49,126|
|||||41,832
7,294|
|||||49,126|
3
**Partridge Green Pre-School Playgroup Notes to the Accounts for the year ended 31 May 2021**
## **1 Accounting basis**
The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepted Accounting Practice and that provides sufficient and relevant information to enable the completion of a tax return.
## **2 Profit and loss account analysis**
|**Sales**
Fees received
Funding
Fundraising donations account
Stay & Play income
Other income
Bank deposit interest received
**Cost of sales**
Fundraising costs
**Wages, salaries and other staff costs**
Wages and salaries
Staff training and welfare
**Rent, rates, power and insurance costs**
Rent
Stay & Play rent
**Repairs and renewals of property and equipment**
Repairs and maintenance
**Telephone, fax, stationery and other office costs**
Telephone and fax
Printing, postage and stationary
Milk
Fruit, biscuits
Material and equipment
Subscriptions
Insurance
**Advertising and business entertainment costs**
Advertising and PR
**Accountancy, legal and other professional fees**
Accountancy and payroll
**Depreciation and loss/(profit) on sale**|**2021**
**£**
12,205
64,176
3,872
-
73
2
80,328
314
67,243
499
67,742
4,013
113
4,126
-
733
491
-
483
1,692
318
799
4,516
118
2,034|**2020**
**£**
10,709
70,169
4,034
239
712
29|
|---|---|---|
|||85,892|
|||1,177|
|||62,197
977|
|||63,174|
|||4,499
656|
|||5,155|
|||130|
|||511
602
149
213
4,713
112
700|
|||7,000|
|||440|
|||1,446|
||||
4
**Partridge Green Pre-School Playgroup Notes to the Accounts for the year ended 31 May 2021**
61
76
Depreciation
5
## **Partridge Green Pre-School Playgroup Notes to the Accounts for the year ended 31 May 2021**
## **3 Plant, machinery and motor vehicles**
|**Plant, machinery and motor vehicles**||
|---|---|
|**Cost**
At 1 June 2020
At 31 May 2021
**Depreciation**
At 1 June 2020
Charge for the year
At 31 May 2021
**Net book value**
At 31 May 2021
At 31 May 2020|**Plant and**
**machinery**
**£**
379|
||379|
||76
61|
||137|
||242|
||303|
6
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF PARTRIDGE GREEN PRE-SCHOOL PLAYGROUP**
## **Accounts for the Year Ended 31 May 2021**
I report on the accounts of the trust for the year ended 31 May 2021 which are set out on pages 2 to 6.
As the Charity’s Trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the act) dose not apply.
It is my responsibility to state, on the bases of procedures specified in the General Direction given by the Charity Commissioner under section 43(7)(b) of the act, whether particular matters have come to my attention.
My examination was carried out in accordance with the General Direction given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the Accounts, and seeking explanation from you as Trustee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
In connection with my examinations no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements set below have not been met:
- a) To keep accounting records in accordance with section 41 of the Act; and
- b) To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act.
B Teichmann, FFA, ICPA, FFTA
For DCT Accounting Ltd 7 Wilton Close Partridge Green Sussex RH13 8RX
Date: 19[th] October 2021
## **TO THE MEMBERS AND TRUSTEES OF PARTRIDGE GREEN PRE-SCHOOL PLAYGROUP COMMITTEE**
## **ACCOUNTS FOR THE YEAR ENDED 31[ST] MAY 2021**
We have examined the financial statements in connection with the books, records and other information supplied.
The statement of income & expenditure stands at a small profit for the year due to a cut in WSCC funding to the Charity compared to the prior year. COVID-19 affected most of the year, but the financial effects were not as pronounced as they could have been.
Following the approval of the Accounts at the Annual General Meeting the Accounts will be represented in a format required by the Charity Commission together with a full report from our office.
The General Revenue Reserve Fund stands at £50,543 compared with £49,126 for the preceding year.
B Teichmann, FFA, ICPA, FFTA
For DCT Accounting Ltd 7 Wilton Close Partridge Green Sussex RH13 8RX
Date: 19[th] October 2021